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Monopoly is a form of market structure characterized by sole control over certain goods or services. In conventional economics, monopoly is often considered as part of market dynamics that can be tolerated under certain conditions, such as natural monopoly. However, from an Islamic microeconomic perspective, monopoly is viewed more critically because it has the potential to cause injustice in the distribution of wealth and market access. This article aims to analyze the concept of monopoly in Islamic economics and examine its implications for market justice. This study uses a descriptive qualitative approach based on literature studies, with sources from classical Islamic literature, the Qur'an, hadith, and contemporary economic theory. The results of the analysis show that Islam forbids monopolistic practices that are detrimental to society, especially in the form of ihtikar or hoarding, and encourages healthy competition and market supervision (hisbah). Thus, the principle of market justice in Islam is not only normative, but has a strong ethical and practical basis to prevent economic domination by a handful of parties.

This study aims to analyze the implementation of PSAK 105 related to the calculation of mudharabah profit sharing at Bank BJB Syariah KCP Lippo Cikarang. The research method used is qualitative with a descriptive approach, where data is collected through interviews, observations, and documentation. The analysis is carried out by comparing the practice of calculating mudharabah profit sharing at the bank with the provisions stipulated in PSAK 105, which includes aspects of recognition, measurement, presentation, and disclosure of mudharabah transactions. The results of the study indicate that in general Bank BJB Syariah KCP Lippo Cikarang has implemented the principles of PSAK 105 in calculating mudharabah profit sharing, but there are still several obstacles such as employee understanding of sharia accounting standards, optimization of information technology systems, and internal socialization regarding standard updates. These findings emphasize the importance of improving human resource competency and strengthening the supervision system so that the implementation of PSAK 105 can run optimally and support transparency and accountability of sharia bank financial reports.

Manual transaction and stock recording at Ubay Galon causes various issues, such as data loss, record inaccuracies, and lack of real-time access. This study aims to design and develop a web-based sales information system to improve operational efficiency and data accuracy. The research was conducted at Ubay Galon, South Tangerang, using the Waterfall development method. Data collection techniques include observation, interviews, and literature studies. The system was designed using UML and implemented with web technologies. The result is a sales information system that records transactions, manages inventory, and generates automatic and real-time reports. The system also enhances data security with login and automatic backup features. In conclusion, the system effectively supports the digital transformation of Ubay Galon's business processes.

This study aims to analyze the effectiveness of murabahah financing distribution on net profit growth at Bank BJB Syariah KCP Lippo Cikarang. The background of the study is based on the importance of murabahah financing as one of the main products of Islamic banks in supporting profit growth, as well as the need to ensure that the distribution of financing runs effectively and has a positive impact on the bank's financial performance. This study uses a qualitative method with a case study approach, where data is collected through in-depth interviews and internal bank documentation. The results of the study indicate that the distribution of murabahah financing at Bank BJB Syariah KCP Lippo Cikarang has been running effectively, marked by a consistent increase in net profit during the study period. This finding indicates that optimizing the murabahah financing distribution process can be an important strategy in increasing the profitability of Islamic banks. The implication of this study is the need to strengthen the financing monitoring and evaluation system so that the effectiveness of distribution is maintained and is able to provide maximum contribution to the growth of the bank's net profit.

This study aims to determine the effect of product diversity and location on consumer purchase intention at UD Jesron. This research uses a quantitative approach with a survey method through questionnaires distributed to 40 respondents who have purchased products at UD Jesron. Data were analyzed using validity tests, reliability, normality, multicollinearity, heteroscedasticity, multiple linear regression, t-test, F-test, and coefficient of determination (R²) with the help of SPSS version 25. The results showed that product diversity had no significant effect on purchase intention (sig. 0.849 > 0.05), while location had a positive and significant effect on purchase intention (sig. 0.010 < 0.05). Simultaneously, both variables significantly affected purchase intention with a significance value of 0.000 < 0.05. The coefficient of determination indicates that 33.8% of the variation in purchase intention is influenced by product diversity and location, while the rest is influenced by other variables outside the model. Based on these findings, it is suggested that UD Jesron should optimize its business location and implement appropriate marketing strategies for its products.

The research discusses the evolution of public sector regulation in Indonesia, from the pre-reform era to the contemporary reform era, and the implementation challenges encountered. The library research method is adopted to facilitate an exploration of different regulatory mechanisms and paradigms that influence national financial governance. The research shows a trend towards the establishment of more accountable and transparent systems of regulation. Major challenges identified are the absence of skilled human resources, underdeveloped information technology infrastructures, and limited awareness of public accountability.

The high divorce rate of young couples in Medan City indicates a crisis in family resilience, especially in early marriage. This study aims to determine the divorce rate of young couples, identify the causal factors, and analyze strategies to reduce the divorce rate. The research approach used is qualitative with a case study at the Class I-A Religious Court of Medan. Data were collected through interviews, observations, and documentation of the court and community leaders. The results of the study indicate that economic factors, prolonged conflict, domestic violence (KDRT), and forced marriage are the dominant causes of the high divorce rate. Suggested solutions include increasing premarital education, religious counseling, and strengthening the role of the family in fostering household resilience.

Radio remains popular due to its intimate and personal nature, despite facing challenges from the advancement of digital technology. Radio Kisi FM Bogor has responded to this by implementing a digital convergence strategy, particularly in the Kisi Music By Request program. This study aims to analyze the digital convergence strategy implemented in efforts to increase listenership, as well as the challenges and solutions encountered. The research uses a descriptive qualitative approach with the theory of media convergence by Pavlik. The study was conducted at Radio Kisi 93.4 FM Bogor from June to December 2024. Data were collected through interviews, observation, and documentation, and analyzed using the Miles & Huberman model through data reduction, data display, and conclusion drawing. The digital convergence strategy implemented by Radio Kisi FM Bogor has proven effective in enhancing the competitiveness of the Kisi Music By Request program through the utilization of technology, increased audience interaction, and adaptation to the dynamics of the modern broadcasting industry. This study shows that the integrated implementation of a digital convergence strategy can enhance the competitiveness of local radio in the digital era through technological optimization, audience engagement, and adaptation to the development of new media.

The reason of this study is to research the impact of product pleasant and price notion on client loyalty at PT Langgeng Utama Rekaindo Kediri using customer pleasure as a mediating variable. A quantitative technique is used on this take a look at and Structural Equation Modeling-Partial Least Squares (SEM-PLS 4.0) as an evaluation technique. a web questionnaire changed into used to accumulate facts with a 4-point Likert scale and 140 respondents were involved with the purposive sampling technique used. The effects showed that product high-quality shows a advantageous and significant direct impact on client loyalty. rate notion has a high quality effect on client loyalty, but this effect is not statistically significant. Product high-quality shows a high-quality and significant direct effect on client pride. fee perception shows a fantastic and massive direct impact on client satisfaction. client delight has a positive effect on client loyalty, but this effect is not statistically significant. Product high-quality shows a direct impact on client loyalty thru mediation of client pride does now not show tremendous results. The indirect effect of rate belief on client loyalty via mediation of purchaser pride also does not show sizeable consequences.

This study aims to identify the leading economic sectors in East Kalimantan Province and analyze their influence on the development of the National Capital of the Archipelago (IKN) as an economic superhub. Using secondary data from 2019–2023, the analysis applies Location Quotient (LQ), Dynamic LQ (DLQ), Shift-Share, and SWOT methods to evaluate the regional economy. Results show that the mining and quarrying sector remains dominant, while agriculture and processing industries demonstrate stable potential for sustainable growth. The study also highlights the urgency of economic diversification, human capital development, and renewable energy as strategic steps to reduce dependence on extractive sectors. The formation of a collaborative blueprint between regional governments, businesses, and communities with the IKN Authority is proposed to strengthen connectivity and economic integration. This research provides critical insights for policy formulation to support East Kalimantan’s transformation as a central player in national development.

The COVID-19 pandemic has had a majorimpact on Indonesia's economy, particularly on micro, small, and medium enterprises (MSMEs). Islamic economics, with its principles of justice and social instruments such as zakat and waqf, offers solutions to strengthen economic resilience in the post-pandemicperiod. This study employs a descriptive qualitative approach to analyze the role of Islamic economics in supporting economic recovery. The findings show that Islamic economics is effective in promoting wealth redistribution, empowering MSMEs, and protecting vulnerable groups. A broader and more collaborative implementation of Islamic economicsis needed to build national economic resilience.

This study examines the economic thought of Abu Ubaid al-Qasim bin Sallam as presented in his seminal work Kitab al-Amwal, with a particular focus on public finance within the framework of Islamic economics. Abu Ubaid emphasized the importance of distributive justice and the balance between individual rights, society, and the state in managing public wealth. He outlined various fiscal instruments such as zakat, kharaj, jizyah, fa’i, ‘usyur, and khumus as sources of state revenue that must be administered in accordance with sharia principles. In addition, his views on agrarian policies (such as iqtha’, ihya al-mawat, and hima) and the function of money demonstrate a strong relevance to a just and sustainable modern economic system. This research employs a qualitative approach using literature review as its primary method. The findings reveal that Abu Ubaid’s economic concepts are not only contextually relevant to the Abbasid era but also remain applicable in addressing contemporary challenges in public finance and wealth distribution, particularly in strengthening zakat governance in Indonesia.  

Tax law is a branch of public law that governs the relationship between the state and taxpayers in terms of tax collection. In the context of modern taxation systems, tax law not only encompasses the legal basis for tax imposition but also includes the set of rules and regulations that underpin its implementation and enforcement. This article aims to provide a comprehensive understanding of the concept of tax law, the fundamental principles of taxation, the types of taxes according to legislation, and the development of tax regulations currently enforced in Indonesia. Using a normative approach, this article analyzes the legal foundations of taxation such as the General Provisions and Tax Procedures Law (UU KUP), as well as supporting legislation including the Law on Harmonization of Tax Regulations (UU HPP). The discussion also covers the principle of fairness in taxation, the authority of the Directorate General of Taxes, and the rights and obligations of taxpayers. With a robust legal framework and continuously updated regulations, the tax system is expected to provide legal certainty, improve compliance, and create a fair and sustainable system.

Value Added Tax (VAT) is one of the key sources of state revenue within Indonesia’s taxation system. VAT is imposed on the consumption of goods and services domestically and is categorized as an indirect tax, meaning it is ultimately borne by the end consumer but collected and reported by taxable entrepreneurs. This study aims to provide a comprehensive understanding of the VAT mechanism, including its collection, reporting, and the challenges encountered in its implementation in Indonesia. The research method employed is a literature review using a descriptive-qualitative approach that analyzes laws, official documents, and academic literature. The findings indicate that although VAT significantly contributes to the State Budget (APBN), its application still faces several issues such as low taxpayer compliance, administrative complexity, and inequality in tax burden distribution. Therefore, tax policy reform and administrative improvements are needed to enhance the effectiveness and efficiency of VAT collection in Indonesia.

This study examines the role of environmental cost management in improving operational efficiency in manufacturing companies. Using a descriptive qualitative approach through a case study in Indonesia, the findings show that effective environmental cost management reduces waste and enhances production efficiency. Separate reporting of environmental costs also improves transparency and accountability.

The hybrid work era, which combines remote work with face-to-face work, has brought about new challenges and opportunities in business communication, particularly in the negotiation process. This study aims to analyze the role of digital communication media in supporting the effectiveness of business negotiations. Using a descriptive qualitative approach, data was collected through in-depth interviews with several professionals from various industrial sectors who are active in online negotiation activities. The results indicate that digital communication media such as Zoom, Microsoft Teams, and WhatsApp play a crucial role in enhancing time efficiency, flexibility, and the speed of information exchange. However, limitations in nonverbal expression and the risk of miscommunication remain significant challenges. This study suggests adopting adaptive digital communication strategies, including virtual communication training and the use of a combination of synchronous and asynchronous media to achieve optimal negotiation outcomes.

This study aims to analyze the level of efficiency of the financial performance of Islamic commercial banks in Indonesia using the Data Envelopment Analysis (DEA) method. This study uses a purposive sampling method and uses secondary data in the form of input and output variables from 2020 to 2024 at 10 selected Islamic Commercial Banks (BUS). Data processing was carried out using MaxDEA 12.2 software. The results of the study show that the average annual efficiency level is relatively stable, ranging from 0.773 to 0.817. 2023 recorded the highest average efficiency level, indicating an increase in input management in most banks. Conversely, 2022 was the period with the lowest efficiency, which was likely due to increasing inefficiency or less than optimal utilization of resources in that year. Individually, only Bank Panin Dubai Syariah, Bank Syariah Bukopin, and BTPN Syariah emerged as the banks with the most efficient performance, marked by efficiency scores approaching or reaching 1 in almost all years of the study.

This study aims to systematically examine the relationship between budget participation and organizational culture on improving managerial performance in the government sector. Using the Systematic Literature Review (SLR) approach with PRISMA guidelines, a total of ten relevant national and international scientific articles in the period 2020 - 2025 were analyzed thematically and comparatively. The results showed that budget participation generally contributes positively to managerial performance, especially when supported by an adaptive, collaborative and inclusive organizational culture. Organizational culture plays an important role as a reinforcing factor, which can maximize the effectiveness of the participatory budgeting process. However, there were also variations in results that were influenced by organizational characteristics, leadership styles, and internal cultural readiness. This study concludes that the synergy between participatory systems and organizational culture is a key prerequisite for creating superior managerial performance in government environments. The findings provide strategic implications for policy makers in designing more participatory budget governance and building an organizational culture that supports bureaucratic transformation.

This study aims to analyze the factors that influence the income of female traders in the informal sector, specifically at Amlapura Timur Market, Karangasem Regency. The research employs a quantitative associative method using multiple linear regression analysis to examine the effects of age, working hours, capital, business location, and transportation costs on the income of female traders. Data were collected from 93 respondents using purposive sampling. The results show that age, working hours, capital, business location, and transportation costs simultaneously have a significant effect on the income of female traders. Partially, age has a negative effect on income, while working hours, capital, business location, and transportation costs have positive effects. This study provides insights into the challenges and opportunities faced by female traders in traditional markets and offers recommendations for gender- and location-based economic empowerment strategies.  

Global warming triggers various environmental issues such as rising sea levels and extreme weather pattern changes. Fuel-powered vehicles are considered the main contributors to global warming and air pollution. The government’s commitment to sustainable development is evident through the promotion of electric vehicles and the development of charging station infrastructure as regulated by Presidential Regulation (Perpres) Number 55 of 2019. This study aims to examine the simultaneous and partial effects of product quality, income, and price variables on the purchase intention of electric vehicles in Denpasar City. The sample determination used a non-probability sampling technique with purposive sampling method involving 100 respondents. Data collected were analyzed using multiple linear regression analysis. The results indicate that product quality has a positive and significant effect on purchase intention, income has a positive and significant effect on purchase intention, and price has a negative and significant effect on purchase intention.